HomeMy WebLinkAboutCOM 0303.000 2008-2010
J YOSHIMOTO o. , Phone: (808) 961-8272
"•'~'"'!r~~ Fax: (808) 961-8912
Chair & Presiding Officer `
\,Idlti, Email: jyoshimoto cyco-hawaii.hi.us
Council District 3
Mailing Address: • •:r':•:~ • Business Address:
g
(Former County Building) ui333 Kilauea Ave., 2"a Fir.
25 Aulmni Street Ben Franklin Building
Hilo, Hawaii 96720 HAWAII COUNTY COUNCIL Hilo, Hawaii 96720
COUNTY OF HAWAII
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MEMORANDUM -
L t I ro
TO: Members of the Hawaii County Council
1 c~
FROM: J Yoshimoto, Council Chair cli
DATE: April 20, 2009
SUBJECT: Resolution Transferring Contingency Relief Funds (Council District 3)
Contingency Relief funds from Council District 3 will be appropriated to the Department of
Research and Development to be used towards the 57th Annual Hilo Orchid Society Show,
which will be held on August 7-9, 2009, at the Edith Kanaka`ole Multi-Purpose Stadium.
Attached is a resolution authorizing the transfer of $2,500 from the Clerk-Council Services -
Contingency Relief account to the following account and project:
FUNDING AMOUNT: FROM: TO:
$2,500 Clerk-Council SVC Dept. of Research and Development
Contingency Relief Agriculture R&D OCE, Misc.
010.101.5101.91 Contract Services
(57`' Annual Hilo Orchid Society
Show)
010.161.5161.22
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Attachment
~ Res.14!3-09
Comm. twa. 303
Ref. To- V5rai .Vl.f t
Ref. Date „L,R 2 4 2009
Hawaii County is an Equal Opportunity Provider and Employer
7/9/08
COUNTY OF HAWAII
CONTINGENCY RELIEF FUNDS REQUEST
TO: Department of Research and Development DATE: April 9, 2009
Department '
FROM: JYoshimoto (Attn: Donna Eckersley) PHONE/FAX: 961-82681961-8912
Council Member
A. REQUEST (ATTACH BACKUP INFORMATION, IF AVAILABLE)
1. AMOUNT: $2,500 2. To ACCOUNT #.(i.e., 010.500.5503.02): 010.161.5161.22
3. To ACCOUNT NAME (i.e., P&R Admin. OCE): Agriculture R&D, Misc. Contract Services
4. PURPOSE(S) OF TRANSFER: To provide financial assistance to the Hilo Orchid Society to offset costs
for amateur orchid growers' displays w/the purpose offuture business development of these growers.
5. IF THE MONEY IS DESIGNATED FOR A NONPROFIT ORGANIZATION, NAME OF ORGANIZATION:
Hilo Orchid Society, Inc. 6. IS IT A 501(0)(3)? EYES ? No
*If YES, IRS determination letter must be attached to this form
7. COUNTY-RELATED PROGRAM(S) OR ACTIVITY(IES) TO BE FUNDED: This event falls under the
Agriculture Program, which promotes agricultural enterprises.
8. DEPARTMENTAL GOALS AND OBJECTIVES TO BE ADDRESSED: Supports the Agriculture Program goal to
expand the market for Hawaii Island products.
9i FUNDING TO BENEFIT THE PUBLIC-AT-LARGE (AS OPPOSED TO PRIVATE BENEFIT)? EYES ? NO
10. IS THE PROGRAM OR ACTIVITY FUNDED ESTABLISHED BY CHARTER, ORDINANCE, OR DIRECTION
OF THE MAYOR? EYES ? NO
B. DEPARTMENT'S RECOMMENDATION:
E APPROVE ? DENY ? DEFER:
RATIONALE: This initiative will support the Agriculture Program's goal to expand the market for
Flawai'i Island products and support the development of budding agricultural businesses.
DATE: 4115109
o- Department Hea
C. MAYOR'S ACTION
Request complies with Sec. 2-139.HCC.
Q APPROVED ? DENIED ? DEFERRED: with IY~efollowingexceptions. i(any:
No exceptions. okay to approve
_ If approved. changer 10 to a "Yes
COMMENTS: I'~pprove ch e' in RIU.
ssne`I l'-R--1- 7 2009
1 DATE: APR % (?BUJ
or
ll 02236
03/16/2009 08:40 8089656045 HR BLOCK PAGE 02/04
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508 '
cINCINNATi, OR 45201 4
Employer Identification Number:
Date: APR I 99-0236744
~s ~1 1 DLN:
17053060023041
HILO ORCHID SOCIETY INC Contact Person:
PO BOX 4294 EVELYN D GRIFFITHS ID# 31437
HILO, HI 96720 contact Telephone Number:
(877) 829-5500
Accounting Period Ending:
December 31
Form 990 Required:
Yes
Addendum Applies:
No
Dear Applicant:
Based on information supplied, and assuming your operations will be as
stated in your application for recognition of exemption, we have determined
you are exempt from federal income tax under section Sol(a) of the Internal
Revenue Code as an organization described in section 501(c)(3).
we have further determined that you are not a private foundation within
the meaning of section 509(a) of the Code, because you are an organization
described in sections 509(a)(1) and 170(b)(1)(A)(vi).
If your sources of support, or your purposes, character, or method of
operation change, please let us know so we can consider the effect of the
change on your exempt status and foundation status. In the case of an amend-
ment to your organizational document or bylaws, please send us a copy of the
amended document or bylaws. Also, you should inform us of all changes in your '
name or address.
As of January 1, 1984, you are liable for taxes under the Federal
Insurance Contributions Act (social security taxes) on remuneration of $100
or more you pay to each of your employees during a calendar year. You are
not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).
Since you are not a private foundation, you are not subject to the excise
taxes under Chapter 42 of the Code. However, if you are involved in an excess
benefit transaction, that transaction might be subject to the excise taxes of
section 4958. Additionally, you are not automatically exempt from other
federal excise taxes. If you have anylquestions about excise, employment, or
other federal taxes, please contact your key district office.
Grantors and contributors may rely on this determination unless the
Internal Revenue Service publishes notice to the contrary. However, if you
loge your section 509(x)(1) status, a grantor or contributor may not rely
on this determination if he or she waslin part responsible for, or was aware
of, the act or failure to act, or the substantial or material change on the
Letter 947 (DO/CG)
n:ii1bizO89 08:40 8089656045 HR BLOCK PAGE 03/04
14
HILO ORCHID SOCIETY INC
part of the organization that resulted in your loss of such statue, or if he or
she acquired knowledge that the internal Revenue Service had given notice that
you would no longer be classified as a section 509(a)(1) organization.
Donors may deduct contributions to you as provided in section 170 of the
Code. Bequests, legacies, devises, transfers, or gifts to you or for your use
are deductible for federal estate andlgift tax purposes if they meet the
applicable provisions of Code sections) 2055, 2106, and 2522.
Contribution deductions are allowable to donors only to the extent that
their contributions are gifts, with no consideration received. Ticket pur-
chases and similar payments in conjunction with fundraising events may not
necessarily qualify as deductible contributions, depending on the circum-
stances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2,
on page 104, which sets forth guidelines regarding the deductibility, as chari-
table contributions, of payments made by taxpayers for admission to or other
participation in fundraising activities for charity.
In the heading of this letter we have indicated whether you must file Form
.990, Return of Organization Exempt From Income Tax. If Yes is indicated, you
are required to file Form 990 only if your gross receipts each year are
normally more than $25,000. However,. if you receive a Form 990 package in the
mail, please file the return even if you do not exceed the gross receipts test.
If you are not required to file, simply attach the label provided, check the
box in the heading to indicate that your annual gross receipts are normally
$25,000 or less, and sign the return.
If a return is required, it must be filed by the 15th day of the fifth
month after the and of your annual accounting period. A penalty of $20 a day
is charged when a return is filed late, unless there is reasonable cause for
the delay. However, the maximum penalty charged cannot exceed $10,000 or
5 percent of your gross receipts for the year, whichever is less. For
organizations with gross receipts exceeding $1,000,000 in any year, the penalty
is $100 per day per return, unless there is reasonable cause for the delay.
The maximum penalty for an organization with gross receipts exceeding
$1,000,000 shall not exceed $50,000. (This penalty may also be charged if a
return is not complete, so be sure your return is complete before you file it.
You are required to make your annual information return, Form 990 or
Form 990-EZ, available for public inspection for three years after the later
of the due date of the return or the date the return is filed. You are also
(required to make available for publiclinspection your exemption application,
any supporting documents, and your exemption letter. Copies of these
(documents are also required to be provided to any individual upon written or in
,person request without charge ether than reasonable fees for copying and
postage. You may fulfill this requirement by placing these documents on the
Internet.' Penalties may be imposed for failure to comply with these
requirements. Additional information pis available in Publication 557,
'fax-Exempt Status for Your organization, or you may call our toll free
number shown above.
Letter 947 (DO/CO)
I
03116/2008 08:40 8089656045 HR BLOCK PAGE '
i
-3-
HILO ORCHID SOCIETY INC
You are not required to file federal income tax returns unless you are
subject to the tax an unrelated business income under section 511 of the Code.
If you are subject to this tax, you must file an income tax return on Form
990-T, Exempt Organization Business Income Tax Return. In this letter we are
not determining whether any of your present or proposed activities are unre-
lated trade or business as defined inl section 513 of the Code.
You need an employer identification number even if you have no employees.
If an employer identification number was not entered on your application, a
number will be assigned to you and you will be advised of it.. Please use that
number on all returns you file and in all correspondence with the Internal
Revenue Service.
In accordance with section 508(a) of the Code, the effective date of this
determination letter is February 20, 2001.
If distributions are made to individuals, case histories regarding the
recipients should be kept showing names, addresses, purposes of awards, manner
of selection, relationship (if any) to members, officers, trustees or donors of
funds to you, so that any and all distributions made to individuals can be
substantiated upon request by the Internal Revenue Service- (Revenue Ruling
56-304, C.B. 1956-2, page 306.)
If we have indicated in the heading of this letter that an addendum
applies, the enclosed addendum is an integral part of this letter.
Because this letter could help resolve any questions about your exempt
status and foundation status, you should keep it in your permanent records.
If you have any questions, pleale contact the person whose name and
telephone number are shown in the heading of this letter.
Sincerely yours,
4
r
Steven T. Miller
Director, Exempt Organizations
Enclosure(s):
Letter 947 (DO/CG)
i
J YOSHIMOTO Mtvosp GUY ENRIQUES
Chair & Presiding Officer U~diq, BRENDA FORD
KELLY GREEN W ELL
PETE HOFFMANN - DONALD IKEDA
Vice Chair EMILY I. NAEOLE
OF DENNIS "FRESH" ONISHI
DOMINIC YAGONG
HAWAII COUNTY COUNCIL
County ol, Hawai `i
Hawaii County Building
25 Aupuni Street
Hilo, Flawai'i96720
April 20, 2009
J Yoshimoto, Chair
Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
RE: Resolution No. 143-09 TransfF:rring/Appropriating an Appropriation Out and
From the Designated Fund Account and Crediting Same to a Designated Fund Account
Pursuant to Section 2(g) of Rule 4 of the Rules of Procedure of the Council of the County of
Hawaii, this written request is submitted with my approval that the above-referenced matter be
waived from the Finance Committee to the full Council for immediate action. In reviewing this
matter, timely approval is crucial. It is therefore advantageous that approval is granted and the
matter be placed onto the next Council agenda for review. However, in the event this request is
denied, for whatever reason, I understand the matter shall be referred to the Finance Committee
for placement on its future agenda.
Sin ely,
(M--
Dominic Yagong, C a r
Finance Committee
Approved/Date/Waive to Council: Disapproved/Date/Refer to FC:
J Yoset J Yoshimoto, Chair
Hawaii County Council Hawaii County Council
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Hawai `i County is an Eq al Gpportunity Provider and Employer